United States v. Chouteau
Supreme Court of the United States
Error to tbe Circuit Court of tbe United States for tbe Eastern District of Missouri. Tbis is an. action upon a bond of a distiller,- against tbe principal'and sureties, and is founded upon sects. 3303 and 3296 of tbe Revised Statutes.
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Error to tbe Circuit Court of tbe United States for tbe Eastern District of Missouri. Tbis is an. action upon a bond of a distiller,- against tbe principal'and sureties, and is founded upon sects. 3303 and 3296 of tbe Revised Statutes. Tbe bond is in tbe penal sum of $26,000, ■ and, after reciting that, tbe, principal, Joseph G. Chouteau, intends, after tbe first day of May, 1874, to be engaged in the business of a distiller within the first collection district of Missouri, to wit, at Grand Avenue and Main Street, in the city of' St. Louis, in that State, it is conditioned, among other…
1Opinion of the Court
Mb,. Justice Field,
after stating the facts, delivered the opinion of the court.
As seen by the statement of the case, each breach of the condition of the bond in suit, of the class designated by o^ld numbers, consists in the omission of the distiller to make;the-.required ■ entries in the book provided in. sect. 3308. The petition alleges that, by “ means of the said omission,” the distiller was enabled to defraud, and did defraud the United States of the tax imposed by law upon the spirits produced at his distillery: The answer denies this allegation, and avers that whatever fraud was…
2Cited by99 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Huntington v. AttrillSupreme Court of the United States · 1892
- United States v. La FrancaSupreme Court of the United States · 1931
- O'Sullivan v. FelixSupreme Court of the United States · 1914
- Rodgers v. United StatesSupreme Court of the United States · 1947
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